Race and the development of career interest in accounting

Data from the AICPA (2009b) show that African–Americans comprise only 1% of CPAs and were only 4% of new hires by CPA firms in academic year 2007–2008. The current study uses social cognitive career theory to examine whether this shortage of diversity may be caused by differences between African–American and Caucasian students in factors that lead to career interest in accounting. Students were surveyed on two key personal variables: self-efficacy and outcome expectations. Results suggest that African–American students are more likely than Caucasian students to perceive accounting as providing outcomes that match their values. However, favorable perceptions may be countered by differences in self-efficacy. African–American students value outcomes provided by accounting, but they may have less confidence, compared to Caucasian students, that they can successfully complete the course of action necessary to enter the profession.     

An assessment of the learning benefits of using a Web-based Learning Environment when teaching accounting

The impact and use of information and communication technology on learning outcomes for accounting students is not well understood. This study investigates the impact of design features of Blackboard¹ used as a Web-based Learning Environment (WBLE) in teaching undergraduate accounting students. Specifically, this investigation reports on a number of Blackboard design features (e.g. delivery of lecture notes, announcements, online assessment and model answers) used to deliver learning materials regarded as necessary to enhance learning outcomes. Responses from 369 on-campus students provided data to develop a regression model that seeks to explain enhanced participation and mental effort. The final regression shows that student satisfaction with the use of a WBLE is associated with five design features or variables. These include usefulness and availability of lecture notes, online assessment, model answers, and online chat.     

助学贷款中的团体贷款与信贷合约

针对现行助学信贷合约激励不足的问题,将"团体贷款"引入到助学信贷合约中,使得改进后的助学信贷合约的激励相容性得以提高。改进后的助学信贷合约,无论是银行还是学生,均可以接受。在几种可能的产出分布情形下,助学贷款的还贷率得到较大提高,从而论证了将"团体贷款"引入到助学信贷合约中的可行性。     

Does foreign investor demand for information affect forecast accuracy? Evidence from the Chinese stock markets

Prior international accounting studies have examined mainly the supply side of analyst research. Specific trading rights and financial reporting systems in China provide a unique opportunity to test both demand and supply factors of analyst information. For shares traded only by less-informed foreign investors, the increased information demand may create incentives for analysts to exert greater efforts than for shares traded by local investors. This study provides evidence that analyst effort (proxied by analyst coverage) and expertise (proxied by consensus cross-analyst forecast variability) affect forecast accuracy more significantly for shares traded by foreign investors than for shares traded by local investors. Additionally, I find that the relation between analyst characteristics and relative forecast accuracy is stronger for shares traded by the foreign investors. The findings are consistent with analysts responding to demands for information by less-informed investors.     

内生创新努力、本土技术溢出与长三角高技术产业创新绩效

基于新增长理论的内生创新努力,分产业维和区域维运用1997—2006年面板数据,本文重点分析了本土技术溢出对长三角高技术产业创新绩效的影响,从中发现:从产业维角度看,长三角产业专业化集聚环境下的本土技术溢出效应呈弱的负外部性;从区域维角度看,作为创新极的上海对江(苏)浙(江)具有正的技术溢出效应,浙江能从上海和江苏的技术溢出中受益,而江苏受益于上海的同时也承受来自浙江的负外部性作用。     

基于内部控制视角的政府审计强度研究

通过构建一个政府审计强度模型分析了审计人员和责任人的决策行为,以探讨政府审计强度的影响因素和其作用机理。主要结论如下:政府审计实质性测试水平平均数的增量与控制测试水平的增量之比等于控制测试与实质性测试边际成本之比,且该比值为负值;实质性测试水平随着责任人的违规收益、责任人为不诚实类型的先验概率的增加而增加,随着内部控制强度、责任人逾越控制成本的增加而减小;对于政府审计人员审计失败的法律责任的构建和追究会对责任人违规有震慑作用;当逾越内部控制的成本为正数,责任人始终不会选择最大强度的内部控制;我国内部控制不仅仅是方法和技术的问题,更是一个体制问题;内部控制体系作为社会或企业整个免疫系统的重要组成部分,其职能可能会缺位,这应该是某些违规问题"屡审屡犯"的根源之一。     

Equity market neutral hedge funds and the stock market: an application of score-driven copula models

In this article, we study the time-varying market neutrality of equity market neutral hedge funds. We use data from the Hedge Fund Research? Equity Market Neutral Index (HFRX EH), which represents the performance of a portfolio of individual equity market neutral hedge funds. For each day, we measure different levels of association of the Standard and Poor’s 500 (S&;P 500) index and the HFRX EH. We use non-linear dynamic conditional score models of location, scale and copula that, to the best of our knowledge, have not yet been applied in the body of literature on hedge funds. We study whether the neutrality of the HFRX EH that is evidenced in the body of literature for the period of April 1993–April 2003 also holds for the following decade, for the period of May 2003–December 2016. We estimate different average levels of association for the pre-, during- and post-periods of the US financial crisis of 2008. We find that the association of the S&;P 500 and the HFRX EH, on average, is significantly positive for the pre- and post-periods of the financial crisis, and it is significantly negative for the period during the financial crisis.     

新就业大学生员工离职动因及其管理之浅见

如何降低新就业大学生员工的主动离职率,是那些接受大量大学生就业,处于高速发展阶段的高新技术企业迫切需要解决的问题。本文通过分析新就业大学生员工的群体特征,结合国内外离职动因理论,探讨了新就业大学生员工离职率居高不下的主要动因,并提出了有针对性的离职管理方略。     

高职院校学生管理工作的分析与探索

高等职业教育是高等教育发展中的一种类型,是以培养实用技术型和技能操作型人才为目标的,这类人才正是我国社会主义现代化建设所急需的。当前,我国高职教育发展迅速,高职学生数量大幅上升,几乎占据我国高等教育的＂半壁江山＂。如何针对高职院校学生的特点,加强对高职学生的教育管理,以确保培养目标的实现,是摆在我们学生管理工作者面前的一项重大课题。     

关于环境科学国际合作影响因素的探讨

2008年英国相继发布了多份关于科学研究效果的评估报告,其中对于环境科学的一个重要结论是：英国一直很重视环境科学领域的国际合作和国际化,把增强其国际影响力作为一个重要目标。鉴于此,本文首次提出应从全球资源配置的角度来看待环境科学的国际合作。在环境科学的内在科学因素和外在非科学因素的驱动下,通过国际合作,促使全球科学资源和社会资源向有利于环境学科自身发展的方向流动和积聚。其中,配置科学资源遵循“要素择优原则”,配置社会资源遵循“最小省力原则”,这两种因素和两个调节手段共同构成了环境科学国际合作的理论机制。希望这些研究结果能对我国制定环境科学国际合作规划提供一些不同视角和看法。